Payment of Additional Excise Duty and Special Additional Excise Duty on Motor Spirit and High Speed Diesel exported under Bond

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.... raised whether the Additional duty of Excise (AED) and Special Additional Excise Duty (SAED) are payable on Motor Spirit and High Speed Diesel exported under Bond. The issue has been raised in respect of following duties: (a) AED on Motor Spirit levied under section 111 of the Finance Act, 1998 read with section 167 of the Finance Act, 2003. (b) AED on High Speed Diesel (w.e.f. 1.3.1999) under ....

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.... 19 of the respective Central Excise Rules, should be the same as defined in rule 2(e)of the Central Excise Rules, 2002 which refers only to "duty" payable under section 3 of the Central Excise Act , 1944. (ii) There is no notification governing the conditions and procedures for goods to be exported under Bond which does not require payment of additional duty of excise or Special Additional Excis....

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....spective Finance Acts. Therefore, by virtue of this provisions, rule 19 of the Central Excise Rules, 2002 or rule 13 of erstwhile Central Excise Rules, 1944 has been applicable to even to the aforementioned duties of excise namely AED and SAED levied under respective Finance Act. 4. Further, the issue before Supreme Court in Modi Rubber case (supra) was relating to exemption from payment of speci....